IHT （法などの）抜け穴 under 脅し

By Liz Phillips for MailOnline
Updated: 00:00 BST, 19 February 2004

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THOUSANDS of 年輩の home-owners may be 攻撃する，衝突する by 抱擁する 税金 法案s from next year for trying to 避難所 their homes from 相続物件 税金 (IHT).

The rise in the value of 所有物／資産／財産 has vastly outstripped the 増加する in the IHT 税金-解放する／自由な allowance, which stands at £255,000, 主要な many middle -class families to 始める，決める up 信用s to save their home for their 相続人s.

For the first time, the Inland 歳入 is planning to attack 存在するing IHT avoidance 計画（する）s by making them too expensive to continue when its review of 現在の IHT 法律s の近くにs today.

以前 the 歳入 has 控訴，上告d to the 法廷，裁判所s to の近くに these （法などの）抜け穴s. But they lost two 実験（する） 事例／患者s known as Eversden and Ingram.

So last year the 法律 was changed to 無法者 the Eversden 計画／陰謀 which 許すd people to 保護する their homes and other 資産s from death 義務s while still enjoying the 利益 of them. The Ingram （法などの）抜け穴 was の近くにd in 1999.

Another 計画／陰謀, 一般的に known as the Home 貸付金 計画（する）, remains 合法的な. With this 計画（する）, you sell your house to a 信用 in 交流 for an IOU, which you give to a second 信用 with your 相続人s as 受益者s. But it, too, will be caught by the 最新の 提案s.

The method the Inland 歳入 is now ーするつもりであるing to use to 反対する IHT 計画（する）s will 税金 存在するing and 未来 手はず／準備, によれば the Society of 信用 and 広い地所 Practitioners (Step).

If you live in a house which you have 避難所d from IHT in a 信用, you will be 税金d on that 利益 from April next year if the 歳入 has its way.

For example, your £400,000 house has a 賃貸しの value of £20,000 so you will either have to 支払う／賃金 the 信用 the 十分な market rent or 支払う／賃金 税金 on the 利益 equal to £4,400 for a basic 率 税金 payer or £8,000 for a higher 率 税金 payer.

Most people who 始める，決める up these 計画／陰謀s are pensioners who will struggle to find the extra money.

QC Robert Ham of Step says: 'Thousands of homeonwers have 合法的に place their 所有物／資産／財産s in 信用 to pass their 広い地所 損なわれていない to their families. The 歳入 are attacking 計画／陰謀s by the 支援する door which they've lost on in the 法廷，裁判所s in the past.

'It's unprecendented for them to bring in new 支配するs which 適用する retrospectively. They hope to change the 税金 治療 of 存在するing 処理／取引s.

'This is a 装置 to 圧力 p eople into unwinding their 計画／陰謀s, but many of them may not be able to unravel them.

'The 歳入 think there are a lot of 計画／陰謀s, 特に Home 貸付金 計画（する）s, which will have a big 攻撃する，衝突する on 税金 歳入s. It's a half-baked 計画（する）. There are an enormous number of pensioners who don't have to fill out 税金 returns at the moment but who may have to do so in 未来.'

Mr Ham points out that if the 支配する change goes ahead, unmarried couples and those who want to give a live-in carer a 株 of their home won't be able to do so in 未来 without 存在 攻撃する，衝突する by the same 所得税 告発（する），告訴（する）／料金.

Although it is not （疑いを）晴らす, the 提案するd 法律制定 change doesn't seem to 適用する to nil-率 禁止（する）d discretionary 信用s, where you give your 株 of your home to a 信用 on your death up to the value of your IHT allowance of £255,000, while your spouse is able to remain in the home.

The 歳入 主張するs it has no 意向 of 税金ing 合法的 処理／取引s between family members. A 広報担当者 says: 'This 法律制定 is designed to 妨げる コンビナート／複合体 税金 avoidance scams where people are 雇うing accountants and 税金 助言者s to deliberately 避ける the 税金s everybody else 支払う／賃金s.'

The 歳入's 協議 ends today. If 大臣s 受託する the 推薦s, the changes could be introduced in the 財政／金融 法案 by the summer.

l.phillips@dailymail.co.uk